9911796707
TMI Blog2012 (8) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the definition of commercial and industrial construction is meant for construction of those buildings which are used for commercial purpose - said two organisations working as NPO should not be considered as commercial organisations - reliance placed on Board's Circular No. 80/10/2004-ST - Held that:- It is evident from MOA of organisations, that same are working on no profit basis. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents, they have provided commercial or industrial construction service. It is seen that the main major demand stands confirmed on the ground of construction taken for M/s Technocrates Managers Society of Advance learning and National Society of Engineering and Development. 3. Both the above societies are registered societies under the Rajasthan Societies Act 1958 Memorandum of Association of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Rajasthan Societies Act for imparting of knowledge to poor students, the same should not be considered as commercial organisations, thus from the definition of commercial and industrial construction. 5. Countering the arguments, Shri Soni submits that apart from the memorandum of associations laying down that the said two organisations are working on no profit basis, there is nothing on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitation or philanthropic purposes and not for the purposes of profit are not taxable, being non-commercial in nature. Generally, government buildings or civil constructions are used for residential, office purposes or for providing civic amenities. Thus, normally government constructions would not be taxable. However, if such constructions are for commercial purposes like local government bodies ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
